请教大家, 我公司sponsor自己的zero-rated货物给顾客, 需要做deemed output tax吗? 如果需要, 是用 cost price 还是 selling price来 deemed output tax?

我公司sponsor自己的zero-rated货物给顾客, 需要做deemed output tax吗? 如果需要, 是用 cost price 还是 selling price来 deemed output tax?

Asked on September 17, 2015 2015-09-17 09:47:27 Business (商家)
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如果你的那位顾客在一年之内累积下来所收到由你送出的sponsor或礼物总额不超过RM500,那么是不需要做deemed output tax的。

但如果超出了,就需要根据市价来做deemed output tax。根据你的情况也就是说是根据selling price

PS: deemed output tax 的税率依然是6%,不会因为它是zero-rated货物而变成0%。

Answered on September 17, 2015. 2015-09-17 14:57:04
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